Introduced Version
House Bill 2231 History
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Key: Green = existing Code. Red = new code to be enacted
H. B. 2231
(By Delegates Williams, Hartman and Sumner)
[Introduced February 13, 2013; referred to the
Committee on Agriculture then Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-14C-5a, relating
to reducing the wholesale tax on heating fuel, off-road fuels,
kerosene and propane used for home heating purposes or
off-road use to 4.85 percent; and provides an effective date.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §11-14C-5a, to read as
follows:
ARTICLE 14C. MOTOR FUEL EXCISE TAX.
§11-14C-5a. Wholesale tax on heating fuel, off-road fuels,
__kerosene and propane used for home heating purposes
__or off-road use; effective date.
_____Notwithstanding any provision of this code to the contrary, effective July 1, 2013, the wholesale tax on heating fuel, off-road
fuels, kerosene and propane used for home heating purposes or
off-road use, shall be 4.85 percent.
NOTE: The purpose of this bill is to reduce the wholesale tax
on heating fuel, off-road fuels, kerosene and propane used for home
heating purposes or off-road use to 4.85 percent effective July 1,
2013.
This section is new; therefore, it has been completely
underscored.